Income Tax Final

Index of
REVENUE REGULATIONS
(RRS)
from
2001-2015
1
Tax Type/Topic
No. of Issuances
Date of Issuances
Volume
Page No.
Income Tax/ Abatement of Penalties/Surcharges and Interest on

Disputed/Litigated Assessments
Income Tax/ Abatement of Surcharges and Compromise Penalties
Income Tax/ Abatement of Surcharges, Interests and Compromise
Penalties
Income Tax/ Abatement of Surcharges, Interests and Compromise
Penalties
Income Tax/ Amended Consolidated Revenue Regulations on
Primary Registration, Updates, and Cancellation
Income Tax/ Bank borrowers and Co-makers
Income Tax/ Bases Conversion and Development Authority
(BCDA) for the Subic Clark Tarlac Expressway Project
Income Tax/ Compensation Income and Other Concerns
Income Tax/ Deductibility of Depreciation Expenses to Purchase of
Vehicles
Income Tax/ Determinability of Real Property
Income Tax/ Electronic Filing and Payment System (EFPS)
Income Tax/ Electronic Filing and Payment System (EFPS)
Income Tax/ Electronic Filing of Tax Returns and Payments of
Taxes
Income Tax/ Entertainment, Amusement and Recreational Expenses
Income Tax/ Exchange of Information Regulations
Income Tax/ Expanded One-Time Administrative Abatement
Income Tax/ Expanded Senior Citizens Act of 2003
Income Tax/ Expanded Voluntary Assessment and Abatement
Program (VAAP)
Income Tax/ Expanding the Coverage of Taxpayers Required to File
Tax Returns and Pay taxes
Income Tax/ Extended Period to File Income Tax Returns
Income Tax/ Extension of time to File Income Tax Returns
RR No. 15-2007
December 28, 2007
91-96
RR No. 9-2010
RR No. 7-2013
September 13, 2010

April 29, 2013
44-53
52-61
RR No. 8-2013
May 10, 2013
62-63
RR No. 7-2012
April 2, 2012
19-49
RR No. 4-2005
RR No. 17-2005
February 17, 2005

October 19, 2005
11-16
153-161
RR No. 10-2008
RR No. 12-2012
September 24, 2008

October 12, 2012
84-126
57-58
RR No. 7-2003
RR No. 10-2012
RR No. 5-2004
RR No. 9-2001
February 11, 2003

June 1, 2012
May 14, 2004
August 16, 2001
41-48
54-54A
13-17
44-49
RR No. 10-2002
RR No. 10-2010
RR No. 3-2007
RR No. 4-2006
RR No. 17-2002
July 18, 2002

October 6, 2010
February 14, 2007
February 21, 2006
October 16, 2002
49-53
54-57
5-9
61-71
90-95
RR No. 10-2007
August 1, 2007
72-73
RR No. 4-2001
RR No. 15-2003
April 16, 2001

April 16, 2003
8
95
2
Income Tax/ Filing and Payment System (eFPS)

Income Tax/ Filing of Confidential Information and the
Investigation of Cases Arising Therefrom
Income Tax/ Filing of Income Tax Return
Income Tax/ Fiscal Incentives Granted by Government Agencies
Income Tax/ Fiscal Incentives Review Board to the Millenium
Challenge Account-Philippines for the Philippine Compact Program
Income Tax/ Functional Currency other than the Philippine Peso in
Financial Statements
Income Tax/ Further Clarifying the Term Managerial and
Technical
Income Tax/ Gross Income Earned Defined
Income Tax/ Gross Income Earned Defined
Income Tax/ Gross Philippines Billings
Income Tax/ Improved Voluntary Assessment Program (IVAP) for
Taxable Year 2005
Income Tax/ Income Tax Exemptions of International Carriers
Income Tax/ Late Out-of-District Filing of Tax Returns
Income Tax/ Latest Tax Returns as Pre-Condition for Participation
Income Tax/ Minimum Corporate Income Tax (MCIT) Imposed on
Domestic Corporations and Resident Foreign Corporations
Income Tax/ Net Operations Loss Carry-Over (NOLCO) as a
Deduction from Gross Income
Income Tax/ New Income Tax Forms
Income Tax/ New Income Tax Forms
Income Tax/ No Audit Program (NAP)
Income Tax/ Non-Electronic Filing and Payment System (NoneFPS)
Income Tax/ Non-governmental Organizational (NGOs) and
RR No. 5-2004
RR No. 16-2010
May 14, 2004

December 10, 2010
13-17
103-115
RR No. 2-2011
RR No. 1-2010
RR No. 12-2010
March 2, 2011
January 21, 2010
November 18, 2010
4-5
1
75-81
RR No. 6-2006
May 2, 2006
73-79
RR No. 11-2010
October 26, 2010
58-74
RR No. 11-2005
RR No. 13-2005
RR No. 15-2002
RR No. 18-2006
June 23, 2005

June 23, 2005
October 14, 2002
November 14, 2006
37-38
39-40
83-88
171-183
RR No. 15-2013
RR No. 13-2010
RR No. 3-2005
RR No. 12-2007
September 20, 2013

December 10, 2010
February 17, 2005
October 17, 2007
77-91
83-94
5-10
76-82
RR No. 14-2001
October 10, 2001
74-82
RR No. 19-2011
RR No. 2-2014
RR No. 9-2006
RR No. 14-2006
RR No. 6-2005
RR No. 6-2014
December 9, 2011
February 3, 2014
July 11, 2006
September 1, 2006
March 7, 2005
September 8,2014
79-96
3-45
103-107
147-156
25-30
53-56
RR No. 14-2007
December 12, 2007
87-90
3
Cooperatives Engaged in Microfinance Activities

Income Tax/ Non-Resident Citizens, Over Seas Contract Workers
(OCWs) and Seamen
Income Tax/ One Time Administrative Abatement of all
Penalties/Surcharges and Interest on Delinquent Accounts and
Assessments
Income Tax/ Optional Standard Deduction (OSD)
Income Tax/ Optional Standard Deduction (OSD)
Income Tax/ Overseas Contract Worker (OCW) or Overseas
Filipino Worker (OFW)
Income Tax/ Overseas Contract Worker (OWC) or Overseas
Income Tax/ Preparation and Submission of Financial Statements
accompanying the Tax Returns
Income Tax/ Preparation and submission of Financial Statements
Accompanying the Tax Returns
Income Tax/ Primary Registration, its Updates and Cancellation
Income Tax/ Privilege Store
Income Tax/ Professional fees paid to Medical Practitioners
Income Tax/ Proper Tax Treatment of Interest Income Earnings on
Financial Instruments and Other Related Transactions
Income Tax/ Public Elementary and Secondary School Teachers
Income Tax/ Purchase of Goods and Services as Campaign
Expenditures
Income Tax/ Real Estate Investment Trust Act of 2009
Income Tax/ Sale of Gold and Other Metallic Minerals to Bangko
Sentral ng Pilipinas
Income Tax/ Sale to the Bangko Sentral ng Pilipinas of Gold and
Other Metallic
Income Tax/ Sale, Exchange or Other Disposition of Real Property
Income Tax/ Special Economic Zone Act of 1995
RR No. 5-2001
August 1, 2001
RR No. 15-2006
September 27, 2006
157-161
RR No. 2-2010
RR No.16-2008
RR No. 11-2012
February 24, 2010

December 18, 2008
August 17, 2012
2-6
171-178
55-56
RR No. 1-2011
February 24, 2011
1-3
RR No. 7-2007
August 1, 2007
64-66
RR No. 21-2002
November 26, 2002
105-106
RR No.11-2008
RR No. 16-2003
RR No. 14-2013
RR No. 14-2012
September 24, 2008

April 29, 2003
September 20, 2013
November 7, 2012
127-153
96-102
72-76
62-68
RR No. 3-2001
RR No. 10-2009
April 16, 2001

December 23, 2009
6-7
46-47
RR No. 13-2011
RR No. 6-2012
July 25, 2011

April 2, 2012
40-58
15-18
RR No. 7-2008
May 2, 2008
72-77
RR No. 17-2003
RR No. 27-2002
May 6, 2003
December 19, 2002
103-114
127-128
4
Income Tax/ Submission of the Statement of Management

Responsibility
Income Tax/ Substituted Filing of Income Tax Return of Employees
Receiving Purely Compensation Income
Income Tax/ Tax Exemptions and Privileges Granted under
Republic Act No. 9182 The Special Purpose Vehicle (SPV) Act of
2002
Income Tax/ Tax Subsidy Granted under Sec. 17(c) of Philippine
Deposit Insurance Corporation (PDIC) Charter
Income Tax/ Tax Treatment of Campaign and Contributions and
Expenditures
Income Tax/ Tax Treatment of Income Earned from Unregistered
Activities
Income Tax/ Tax Treatment of Sale of Jewelry, Gold and Other
Metallic Minerals
Income Tax/ Taxation of Privilege Stores and Imposing New Rules
Income Tax/ Voluntary Assessment Program (VAP)
Income Tax/ Voluntary Assessment and Abatement Program
(VAAP)
(VAAP)
(VAAP)
(VAAP) for Tax Payers with Undeclared Sales/ Receipts
Value-Added Tax/ Adopt a School Act of 1998
Value-Added Tax/ Advance Payment of VAT on Sale of Refined
Sugar RR No. 89, and Other Purposes
Value-Added Tax/ Advance Payment of VAT on the Sale of Flour
RR No. 3-2010
February 26, 2010
7-9
RR No. 19-2002
November 25, 2002
101-102
RR No. 6-2004
May 14, 2004
18-35
RR No. 6-2010
July 12, 2010
25-29
RR No. 7-2011
June 14, 2011
24-25
RR No. 20-2002
November 25, 2002
103-104
RR No. 5-2013
April 22, 2013
43-49
RR No. 16-2013
RR No. 10-2001
RR No. 8-2001
RR No. 17-2002
September 25, 2013

September 10, 2001
August 1, 2001
October 16, 2002
92-105
50-55
34-43
90-95
RR No. 18-2002
November 15, 2002
96-100
RR No. 23-2002
December 2, 2002
109-112
RR No. 12-2002
September 12, 2002
56-60
RR No. 28-2002
RR No. 10-2003
RR No. 29-2002
December 20, 2002

March 4, 2003
December 20, 2002
129-135
58-62
136-144
RR No. 29-2003
December 1, 2003
179-181
5
Value-Added Tax/ Amended Consolidated Revenue Regulations on

Value-Added Tax/ Amendment in Consolidated Value-Added Tax
Regulations of 2005
Value-Added Tax/ Amendment on Transactions Exempt from VAT
Value-Added Tax/ Armed Forces of the Philippine Commissary and
Exchange Service (AFPCES)
Value-Added Tax/ Armed Forces of the Philippines Commissary
and Exchange Service (AFPCES)
Value-Added Tax/ Bases Conversion and Development Authority
(BCDA) for the Subic Clark Tarlac Expressway Project
Value-Added Tax/ Certificate Value-Added Tax Withheld at Source
Value-Added Tax/ Consolidate VAT Regulations of 2005
Value-Added Tax/ Consolidate VAT Regulations of 2005
Value-Added Tax/ Consolidated Value-Added Tax Regulations of
2005
Value-Added Tax/ Consolidated Value-Added Tax Regulations of
2005
Value-Added Tax/ Cooperative Code of the Philippines
Value-Added Tax/ Definition of Raw Sugar
Value-Added Tax/ Definition of Raw Cane Sugar
Value-Added Tax/ Definition of Raw Sugar and Raw Cane Sugar
Value-Added Tax/ Determinability of Real Property
Value-Added Tax/ Electronic Filing and Payment System (EFPS)
Value-Added Tax/ Electronic Filing of Tax Returns and Payments
of Taxes
Value-Added Tax/ Exclusion of Doctors and Lawyers in VAT
Value-Added Tax/ Expanded Senior Citizens Act of 2003
RR No. 7-2012
April 2, 2012
19-49
RR No. 10-2011
July 7, 2011
32-33
RR No. 1-2005
February 11, 2005
1-4
RR No. 31-2003
December 18, 2003
192-196
RR No. 13-2002
September 13, 2002
61-64
RR No. 17-2005
October 19, 2005
153-161
RR No. 28-2003
RR No. 14-2005
RR No. 16-2005
RR No. 2-2007
November 20, 2003

June 28, 2005
October 19, 2005
January 11, 2007
177-178
41-94
98-152
3-4
RR No. 4-2007
March 20, 2007
10-31
RR No. 20-2001
November 28, 2001
122-127
RR No. 13-2013
RR No. 8-2015
RR No. 4-2015
RR No. 7-2003
RR No. 5-2004
RR No. 9-2001
September 20, 2013

May 27, 2015
March 13, 2015
February 11, 2003
May 14, 2004
August 16, 2001
71
29-33
12-13
41-48
13-17
44-49
RR No. 7-2004
RR No. 1-2007
RR No. 8-2010
RR No. 7-2010
May 21, 2004

January 11, 2007
September 3, 2010
July 20, 2010
36-39
1-2
42-43
30-41
6
Value-Added Tax/ Expanded Voluntary Assessment and Abatement

Program (VAAP)
Value-Added Tax/ Expanding the Coverage of Taxpayers Required
to File Tax Returns and Pay taxes
Value-Added Tax/ Filing and Payment System (eFPS)
Value-Added Tax/ Filing/Issuances of Certain BIR Tax
Returns/Forms
Value-Added Tax/ Fiscal Incentives Review Board to the Millenium
Value-Added Tax/ General Professional Partnership, Services
Value-Added Tax/ General Professional Partnerships
Value-Added Tax/ General Professional Partnerships
Value-Added Tax/ Gross Receipts Tax on Banks and Non-Bank
Financial Intermediaries
Value-Added Tax/ Gross Receipts Tax on Banks and Non-Bank
Financial Intermediaries and Amending Pawnshops
Value-Added Tax/ Imposing Advance Business Tax (Value Added
Tax or Percentage Tax) Payments on Sugar and for Other Related
Purposes
Value-Added Tax/ Improved Voluntary Assessment Program
(IVAP) for Taxable Year 2005
Value-Added Tax/ Income Tax Exemptions of International Carriers
Value-Added Tax/ Large Taxpayers and Prescribing the Coverage
and Criteria for determining Large Taxpayers
Value-Added Tax/ Machine Identification Number (MIN)
Value-Added Tax/ National Government Agencies (NGAs) and in
the National Collections from Taxpayers other than NGAs
Value-Added Tax/ New Brands of Cigarettes and Variants
Value-Added Tax/ No Audit Program (NAP)
Value-Added Tax/ No Audit Program (NAP)
Value-Added Tax/ Non-Electronic Filing and Payment System
RR No. 17-2002
October 16, 2002
90-95
RR No. 1-2013
January 23, 2013
1-8
RR No. 5-2004
RR No. 4-2002
May 14, 2004

April 5, 2002
13-17
19-23
RR No. 12-2010
November 18, 2010
75-81
RR No. 11-2003
RR No. 1-2003
RR No. 3-2003
March 4, 2003
January 7, 2003
January 29, 2003
63-65
1-3
26-28
RR No. 9-2004
June 25, 2004
42-54
RR No. 10-2004
November 23, 2004
55-56
RR No. 6-2015
March 31, 2015
17-21
RR No. 18-2006
November 14, 2006
171-183
RR No. 15-2013
RR No. 17-2010
September 20, 2013

December 14, 2010
77-91
116-126
RR No. 4-2013
RR No. 5-2003
March 1, 2013
February 4, 2003
36-42
36-39
RR No. 22-2003
RR No. 14-2006
RR No. 9-2006
RR No. 6-2014
August 13, 2003

September 1, 2006
July 11, 2006
September 8,2014
123-124
147-156
103-107
53-56
7
(Non-eFPS)
Value-Added Tax/ Non-governmental Organizational (NGOs) and
Value-Added Tax/ Non-Redemption of Properties Sold During
Involuntary Sales
Value-Added Tax/ Overseas Contract Worker (OCW) or Overseas
Value-Added Tax/ Overseas Contract Worker (OWC) or Overseas
Value-Added Tax/ Preparation and Submission of Financial
Statements
Value-Added Tax/ Preparation and Submission of Financial
Statements accompanying the Tax Returns
Value-Added Tax/ Primary Registration, its Updates and
Cancellation
Value-Added Tax/ Privilege Store
Value-Added Tax/ Real Estate Investment Trust Act of 2009
Value-Added Tax/ Re-Imposing the Gross Receipts Tax on other
Non-Bank Financial Intermediaries
Value-Added Tax/ Revised Tax Rates on Alcohol and Tobacco
Products
Value-Added Tax/ Sale of Gold and Other Metallic Minerals to
Bangko Sentral ng Pilipinas
Value-Added Tax/ Sale of Residential Lot, Sale of House and Lot,
Lease of Residential Unit
Value-Added Tax/ Sale to the Bangko Sentral ng Pilipinas of Gold
and Other Metallic
Value-Added Tax/ Sale, Importation or Lease of Passenger of Cargo
Vessels and Aircraft
Value-Added Tax/ Sales of Goods and Services Subject to the 3%
Percentage Tax
RR No. 14-2007
December 12, 2007
87-90
RR No. 9-2012
June 1, 2012
52-53
RR No. 11-2012
August 17, 2012
55-56
RR No. 1-2011
February 24, 2011
1-3
RR No. 15-2010
December 10, 2010
100-102
RR No. 7-2007
August 1, 2007
64-66
RR No.11-2008
September 24, 2008
127-153
RR No. 16-2003
RR No. 13-2011
RR No. 10-2004
April 29, 2003

July 25, 2011
November 23, 2004
96-102
40-58
55-56
RR No. 3-2006
January 5, 2006
17-60
RR No. 6-2012
April 2, 2012
15-18
RR No. 3-2012
February 20, 2012
8-10
RR No. 7-2008
May 2, 2008
72-77
RR No. 15-2015
December 28, 2015
46-48
RR No. 14-2003
April 3, 2003
77-94
8
Value-Added Tax/ Summary List of Sales

Value-Added Tax/ Talent Fees, and for Other Purposes
Value-Added Tax/ Tax Exemptions and Privileges Granted under
2002
Value-Added Tax/ Tax Fiscal Incentives Review Board (FIRB) to
the Philippine National Police Service Store System (PNPSSS)
Value-Added Tax/ Tax Subsidy Granted under Sec. 17(c) of
Philippine Deposit Insurance Corporation (PDIC) Charter
Value-Added Tax/ Tax Treatment of Sale of Jewelry, Gold and
Other Metallic Minerals
T Value-Added Tax/ ax Treatment of Sales, Barters, Exchange
Value-Added Tax/ Taxation of Privilege Stores and Imposing New
Rules
Value-Added Tax/ Time of Filing of Quarterly VAT Returns,
Value-Added Tax/ Transport of Naturally Grown and Planted
Timber Products
Value-Added Tax/ VAT treatment on Sale of Adjacent Residential
Lots
Value-Added Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Value-Added Tax/ Voluntary Assessment Program (VAP)
Value-Added Tax/ Voluntary Assessment Program (VAP)
(VAAP)
(VAAP)
(VAAP)
Withholding Tax/ 13thmonth Pay as Exclusions from Gross Income
Withholding Tax/ Abatement or Cancellation of Internal Revenue
RR No. 1-2012
February 20, 2012
1-2
RR No. 12-2001
RR No. 6-2004
September 10, 2001

May 14, 2004
57-68
18-35
RR No. 12-2006
July 21, 2006
142-145
RR No. 6-2010
July 12, 2010
25-29
RR No. 5-2013
April 22, 2013
43-49
RR No. 16-2012
RR No. 16-2013
December 7, 2012
September 25, 2013
75-78
92-105
RR No. 8 2002
RR No. 13-2007
June 24, 2002

December 5, 2007
31-44
83-86
RR No. 13-2012
October 12, 2012
59-61
RR No. 28-2002
December 20, 2002
129-135
RR No. 10-2001
RR No. 8-2001
RR No. 17-2002
September 10, 2001

August 1, 2001
October 16, 2002
50-55
34-43
90-95
RR No. 18-2002
November 15, 2002
96-100
RR No. 12-2002
September 12, 2002
56-60
RR No. 3-2015
RR No. 13-2001
March 13, 2015

October 10, 2001
10-11
69-74
9
Tax Liabilities
Withholding Tax/ Additional Income Payments to be subjected to
Withholding Tax
Withholding Tax/ Alphabetical List of Employees/ Payees in
Diskette Forms
Withholding Tax/ Amended Consolidated Revenue Regulations on
Withholding Tax/ Certificate Value-Added Tax Withheld at Source
Withholding Tax/ Compensation Income and Other Concerns
Withholding Tax/ Cooperative Code of the Philippines
Withholding Tax/ Criteria in the Determination of Top 20,000
Private Corporations
Withholding Tax/ De Minimis Benefits
Withholding Tax/ De Minimis Benefits and Fringe Benefits
Withholding Tax/ Electronic Filing and Payment System (EFPS)
Withholding Tax/ Electronic Filing of Tax Returns and Payments of
Taxes
Withholding Tax/ Exempting Marginal Income Earners from
Creditable Withholding Tax
Withholding Tax/ Exemptions from Withholding Tax on
Compensation
Withholding Tax/ Expanded Voluntary Assessment and
Abatement Program (VAAP)
Withholding Tax/ Expanded Senior Citizens Act of 2010
Withholding Tax/ Expanding the Coverage of Taxpayers Required
to File Tax Returns and Pay taxes
Withholding Tax/ Filing/Issuances of Certain BIR Tax
Returns/Forms
Withholding Tax/ Filing and Payment System (eFPS)
RR No. 14-2002
September 13, 2002
65-74
RR No. 3-2002
March 27, 2002
8-18
RR No. 7-2012
April 2, 2012
19-49
RR No. 28-2003
RR No. 10-2008
RR No. 20-2001
RR No. 6-2009
November 20, 2003

September 24, 2008
November 28, 2001
July 9, 2009
177-178
84-126
122-127
21-26
RR No. 1-2015
RR No. 5-2011
RR No. 5-2008
RR No. 8-2012
RR No. 5-2004
RR No. 9-2001
January 5, 2015
March 16, 2011
April 23, 2008
May 11, 2012
May 14, 2004
August 16, 2001
1-2
19-22
49-51
50-51
13-17
44-49
RR No. 1-2004
January 20, 2004
1-2
RR No. 1-2006
January 5, 2006
1-4
RR No. 17-2002
October 16, 2002
90-95
RR No. 7-2010
RR No. 1-2013
July 20, 2010

January 23, 2013
30-41
1-8
RR No. 4-2002
April 5, 2002
19-23
RR No. 5-2004
May 14, 2004
13-17
10
Withholding Tax/ Filing and Submission of Hard Copy of the

Certificate
Withholding Tax/ Filing of Confidential Information and the
Investigation of Cases Arising Therefrom
Withholding Tax/ Filing of Income Tax Return
Withholding Tax/ Filing of Various Tax Returns
Withholding Tax/ Improved Voluntary Assessment Program
(IVAP) for Taxable Year 2005
Withholding Tax/ Income Payments made by Political Parties and
Candidates of Local and National Elections
Withholding Tax/ Income Payments made to Suppliers of
Agricultural Products
Income Payments on Locally Produced Raw Sugar and Other
Matters
Withholding Tax/ Top 10,000 Private Corporations to Top 20,000
Private Corporations
Withholding Tax/ Large Taxpayers and Prescribing the Coverage
and Criteria for determining Large Taxpayers
Withholding Tax/ Manila Electric Company (MERALCO) Refund
Withholding Tax/ Meter deposits by MERALCO
Withholding Tax/ National Government Agencies (NGAs) and in
the National Collections from Taxpayers other than NGAs
Withholding Tax/ No Audit Program (NAP)
Withholding Tax/ No Audit Program (NAP)
Withholding Tax/ Non-Electronic Filing and Payment System
(Non-eFPS)
Withholding Tax/ One Time Administrative Abatement of all
Penalties/Surcharges and Interest on Delinquent Accounts and
Assessments
Withholding Tax/ Onerous Transfer of Real Properties Owned by
Taxpayers classified as Large Taxpayers
RR No. 11-2013
June 6, 2013
67-69
RR No. 16-2010
December 10, 2010
103-115
RR No. 2-2011
RR No. 6-2001
RR No. 18-2006
March 2, 2011
August 1, 2001
November 14, 2006
4-5
10-26
171-183
RR No. 8-2009
October 23, 2009
32-33
RR No. 3-2004
March 12, 2004
7-9
RR No. 7-2015
March 31, 2015
22-28
RR No. 14-2008
December 8, 2008
165-168
RR No. 17-2010
December 14, 2010
116-126
RR No. 8-2005
RR No. 2-2009
RR No. 5-2003
May 10, 2005

February 26, 2009
February 4, 2003
33-36
8-12
36-39
RR No. 9-2006
RR No. 6-2005
RR No. 6-2014
July 11, 2006

March 7, 2005
September 8,2014
103-107
25-30
53-56
RR No. 15-2006
September 27, 2006
157-161
RR No. 4-2008
April 17, 2008
43-48
11
Withholding Tax/ Overseas Contract Worker (OCW) or Overseas

Withholding Tax/ Political Parties and Candidates of Local and
National Elections
Withholding Tax/ Preparation and Submission of Financial
Statements
Withholding Tax/ Primary Registration, its Updates and
Cancellation
Withholding Tax/ Professional fees paid to Medical Practitioners
Withholding Tax/ Proper Tax Treatment of Interest Income
Earnings on Financial Instruments and Other Related Transactions
Withholding Tax/ Real Estate Investment Trust Act of 2009
Withholding Tax/ Real Estate Service Practitioners
Withholding Tax/ Requirements for Deductibility of Certain Income
Payments
Withholding Tax/ Sale, Exchange or Other Disposition of Real
Property
Withholding Tax/ Sale, Exchange or Other Disposition of Real
Property
Withholding Tax/ Sale of Gold and Other Metallic Minerals to
Bangko Sentral ng Pilipinas
Withholding Tax/ Sale to the Bangko Sentral ng Pilipinas of Gold
and Other Metallic
Withholding Tax/ Sales of Goods and Services Subject to the 3%
Percentage Tax
Withholding Tax/ Services of Banks, on-Bank Financial
Intermediaries and Finance Companies
Withholding Tax/ Staggered Filling of Returns of Taxpayers
Enrolled Electronic Filling and Payment System (EFPS)
Withholding Tax/ Submission of Copies of BIR Form Nos. 2307
and 2316
Withholding Tax/ Substituted Filing of Income Tax Return of
RR No. 11-2012
August 17, 2012
55-56
RR No. 8-2009
October 23, 2009
32-33
RR No. 15-2010
December 10, 2010
100-102
RR No.11-2008
September 24, 2008
127-153
RR No. 14-2013
RR No. 14-2012
September 20, 2013

November 7, 2012
72-76
62-68
RR No. 13-2011
RR No. 10-2013
RR No. 12-2013
July 25, 2011

June 6, 2013
July 12, 2013
40-58
65-66
70
RR No. 17-2003
May 6, 2003
103-114
RR No. 30-2003
December 15, 2003
182-191
RR No. 6-2012
April 2, 2012
15-18
RR No. 7-2008
May 2, 2008
72-77
RR No. 14-2003
April 3, 2003
77-94
RR No. 20-2003
June 27, 2003
117-120
RR No. 26-2002
December 19, 2002
123-126
RR No. 2-2015
March 5, 2015
3-9
RR No. 19-2002
November 25, 2002
101-102
12
Employees Receiving Purely Compensation Income

Withholding Tax/ Summary Alphalist of Withholding Agents
Withholding Tax/ Talent Fees, and for Other Purposes
Withholding Tax/ Taxation of Privilege Store
Withholding Tax/ Tax Exemptions and Privileges Granted under
2002
Withholding Tax/ Tax Subsidy Granted under Sec. 17(c) of
Withholding Tax/ Tax Treatment of Sale of Jewelry, Gold and
Other Metallic Minerals
Withholding Tax/ Tax Treatment of Sales, Barters, Exchange
Withholding Tax/ Taxation of Privilege Stores and Imposing New
Rules
Withholding Tax/ Transfer or Exchange of Real Property of Large
Taxpayers to the Place where the Property is Located
Withholding Tax/ Voluntary Assessment Program (EVAP) for
Taxable Year 2004 and Prior Years
Withholding Tax/ Voluntary Assessment and Abatement Program
(VAAP)
(VAAP)
(VAAP)
(VAAP)
Withholding Tax/ Voluntary Assessment Program (VAP)
Withholding Tax/ Voluntary Assessment Program (VAP)
Excise Tax/ Affixture of Internal Revenue Stamps on Imported and
Locally Manufactured Cigarettes
Excise Tax/ Affixture of Internal Revenue Stamps on Imported and
RR No. 2-2006
RR No. 12-2001
RR No. 24-2003
RR No. 6-2004
January 5, 2006
September 10, 2001
August 29, 2003
May 14, 2004
5-16
57-68
142-146
18-35
RR No. 6-2010
July 12, 2010
25-29
RR No. 5-2013
April 22, 2013
43-49
RR No. 16-2012
RR No. 16-2013
December 7, 2012
September 25, 2013
75-78
92-105
RR No. 5-2009
May 13, 2009
16-20
RR No. 18-2005
November 11,2005
162-170
RR No. 23-2002
December 2, 2002
109-112
RR No. 28-2002
December 20, 2002
129-135
RR No. 17-2002
October 16, 2002
90-95
RR No. 18-2002
November 15, 2002
96-100
RR No. 10-2001
RR No. 8-2001
RR No. 9-2015
September 10, 2001

August 1, 2001
September 2, 2015
50-55
34-43
34-35
RR No. 7-2014
September 8, 2014
57-66
13
Locally Manufactured Cigarettes

Excise Tax/ Alcohol Products, Cigars and Cigarettes
Excise Tax/ Amended Consolidated Revenue Regulations on
Excise Tax/ Application for Revalidation of Issued Permits to
Establishments
Excise Tax/ Armed Forces of the Philippine Commissary and
Excise Tax/ Armed Forces of the Philippines Commissary and
Excise Tax/ Automobiles
Excise Tax/ Automobiles
Excise Tax/ Bases Conversion and Development Authority (BCDA)
for the Subic Clark Tarlac Expressway Project
Excise Tax/ Bioethanol-Blended Gasoline (E-Gasoline)
Excise Tax/ Burley and Native Tobacco
Excise Tax/ Electronic Filing and Payment System (EFPS)
Excise Tax/ Electronic Linkage with Excise Tax Establishments
Excise Tax/ Expanded Voluntary Assessment and Abatement
Program (VAAP)
Excise Tax/ Filing and Payment System (eFPS)
Excise Tax/ Fiscal Incentives Review Board to the Millenium
Excise Tax/ Granting of Outright Exemption
Excise Tax/ Importation of Automobiles
Excise Tax/ Improved Voluntary Assessment Program (IVAP) for
Taxable Year 2005
Excise Tax/ Large Taxpayers and Prescribing the Coverage and
Criteria for determining Large Taxpayers
Excise Tax/ Local and Imported Cigarettes
Excise Tax/ Local Manufactured Cigarettes
RR No. 9-2003
RR No. 7-2012
RR No. 11-2002
February 26, 2003

April 2, 2012
August 8, 2002
51-57
19-49
54-55
RR No. 31-2003
December 18, 2003
192-196
RR No. 13-2002
September 13, 2002
61-64
RR No. 19-2003
RR No. 4-2003
RR No. 17-2005
June 9, 2003
January 30, 2003
October 19, 2005
116
29-35
153-161
RR No. 8-2006
RR No. 15-2008
RR No. 5-2004
RR No. 5-2002
RR No. 17-2002
July 10, 2006

December 10, 2008
May 14, 2004
May 27, 2002
October 16, 2002
82-102
169-170
13-17
24-27
90-95
RR No. 5-2004
RR No. 12-2010
May 14, 2004

November 18, 2010
13-17
75-81
RR No. 3-2008
RR No. 8-2003
RR No. 18-2006
March 7, 2008
February 19, 2003
November 14, 2006
27-42
49-50
171-183
RR No. 17-2010
December 14, 2010
116-126
RR No. 8-2014
RR No. 9-2014
October 16, 2014

November 5, 2014
67-68
69-70
14
Excise Tax/ New Brands of Cigarettes and Variants

Excise Tax/ Non-Electronic Filing and Payment System (Non-eFPS)
Excise Tax/ Onerous Transfer of Real Properties Owned by
Taxpayers classified as Large Taxpayers
Excise Tax/ Permit to Establishment
Excise Tax/ Philippine Health Insurance Corporation (Philhealth)
and Department of Health (DOH)
Excise Tax/ Preparation and Submission of Financial Statements
Excise Tax/ Primary Registration, its Updates and Cancellation
Excise Tax/ Re-Imposing the Gross Receipts Tax on Banks and
Non-Bank Financial Intermediaries and Amending Pawnshops
Excise Tax/ Revised Tax Rates on Alcohol and Tobacco Products
Excise Tax/ Sale of Gold and Other Metallic Minerals to Bangko
Sentral ng Pilipinas
Excise Tax/ Summary of Net Retail Price Determination for Alcohol
Products
Excise Tax/ Tax Fiscal Incentives Review Board (FIRB) to the
Philippine National Police Service Store System (PNPSSS)
Excise Tax/ Tax Petroleum Products Imported into the Philippines
Excise Tax/ Use of New Excise Tax Return Forms
Excise Tax/ Virginia-Type Cigarettes
Excise Tax/ Virginia-Type Cigarettes
Excise Tax/ Voluntary Assessment and Abatement Program
(VAAP)
Excise Tax/ Voluntary Assessment Program (VAP)
Excise Tax/ Voluntary Assessment Program (VAP)
(VAAP)
RR No. 22-2003
RR No. 6-2014
RR No. 4-2008
August 13, 2003

September 8,2014
April 17, 2008
123-124
53-56
43-48
RR No. 7-2002
RR No. 4-2009
June 24, 2002

May 6, 2009
28A-30
15
RR No. 15-2010
RR No.11-2008
RR No. 10-2004
December 10, 2010

September 24, 2008
November 23, 2004
100-102
127-153
55-56
RR No. 17-2012
RR No. 3-2006
RR No. 12-2004
RR No. 6-2012
December 26, 2012

January 5, 2006
December 2s9, 2004
April 2, 2012
79-90
17-60
76-90
15-18
RR No. 8-2011
June 21, 2011
26-28
RR No. 12-2006
July 21, 2006
142-145
RR No. 2-2002
RR No. 1-2002
RR No. 9-2008
RR No. 12-2008
RR No. 28-2002
February 20, 2012

March 27, 2002
September 12, 2008
September 25, 2008
December 20, 2002
3-7
1-3
83
154-155
129-135
RR No. 10-2001
RR No. 8-2001
RR No. 17-2002
September 10, 2001

August 1, 2001
October 16, 2002
50-55
34-43
90-95
RR No. 18-2002
November 15, 2002
96-100
15
(VAAP)
Excise Tax/ Voluntary Assessment and Abatement Program (VAAP)
Capital Gains Tax/ Abatement or Cancellation of Internal Revenue
Tax Liabilities
Capital Gains Tax/ Cooperative Code of the Philippines
Capital Gains Tax/ Electronic Filing of Tax Returns and
Payments of Taxes
Capital Gains Tax/ Expanded Senior Citizens Act of 2010
Capital Gains Tax/ Non-Electronic Filing and Payment System
(Non-eFPS)
Capital Gains Tax/ Non-Redemption of Properties Sold During
Involuntary Sales
Capital Gains Tax/ Onerous Transfer of Real Properties
Owned by Taxpayers classified as Large Taxpayers

Capital Gains Tax/ Rules on Taxation of Sale, Barter,
Exchange
Capital Gains Tax/ Sale, Exchange or Other Disposition of
Real Property
Capital Gains Tax/ Tax Subsidy Granted under Sec. 17(c) of
Capital Gains Tax/ Tax Treatment of Securities Borrowing
and Lending Transactions
Capital Gains Tax/ Taxation of Sale, Barter, Exchange or Other
Disposition of Shares of Stock Held as Capital Assets
Capital Gains Tax/ Transfer or Exchange of Real Property
of Large Taxpayers to the Place where the Property is

Located
Capital Gains Tax/ Voluntary Assessment Program (EVAP)
for Taxable Year 2004 and Prior Years
RR No. 23-2002
RR No. 13-2001
December 2, 2002
October 10, 2001
109-112
69-74
RR No. 20-2001
November 28, 2001
122-127
RR No. 9-2001
August 16, 2001
44-49
RR No. 7-2010
July 20, 2010
30-41
RR No. 6-2014
September 8,2014
53-56
RR No. 9-2012
June 1, 2012
52-53
RR No. 4-2008
April 17, 2008
43-48
RR No. 6-2008
May 2, 2008
52-71
RR No. 17-2003
May 6, 2003
103-114
RR No. 6-2010
July 12, 2010
25-29
RR No. 10-2006
July 17, 2006
108-127
RR No. 6-2013
April 22, 2013
50-51
RR No. 5-2009
May 13, 2009
16-20
RR No. 18-2005
November 11,2005
162-170
16
Improperly Accumulated Earnings Tax/ Electronic Filing and

Payment System (EFPS)
Improperly Accumulated Earnings Tax/ Expanded Voluntary
Assessment and Abatement Program (VAAP)
Improperly Accumulated Earnings Tax/ Implementation of the
Provision on Improperly Accumulated Earnings Tax
Improperly Accumulated Earnings Tax/ Improved Voluntary
Assessment Program (IVAP) for Taxable Year 2005
Improperly Accumulated Earnings Tax/ Non-Electronic Filing
and Payment System (Non-eFPS)
Improperly Accumulated Earnings Tax/ Voluntary Assessment
and Abatement Program (VAAP)
Program (VAP)
Program (VAP)
Percentage Tax/ Amended Consolidated Revenue Regulations on
Percentage Tax/ Income Tax Exemptions of International
Percentage Tax/ Cooperative Code of the Philippines
Percentage Tax/ Definition of Raw Cane Sugar
Percentage Tax/ Domestic Carriers and Keepers of Garages
Percentage Tax/ Electronic Filing and Payment System (EFPS)
Percentage Tax/ Electronic Filing of Tax Returns and Payments of
Taxes
Percentage Tax/ Expanded Voluntary Assessment and Abatement
Program (VAAP)
RR No. 5-2004
May 14, 2004
13-17
RR No. 17-2002
October 16, 2002
90-95
RR No. 2-2001
March 9, 2001
2-5
RR No. 18-2006
November 14, 2006
171-183
RR No. 6-2014
September 8,2014
53-56
RR No. 28-2002
December 20, 2002
129-135
RR No. 10-2001
September 10, 2001
50-55
RR No. 8-2001
August 1, 2001
34-43
RR No. 17-2002
October 16, 2002
90-95
RR No. 18-2002
November 15, 2002
96-100
RR No. 7-2012
April 2, 2012
19-49
RR No. 15-2013
RR No. 20-2001
RR No. 8-2015
RR No. 9-2007
RR No. 5-2004
RR No. 9-2001
September 20, 2013

November 28, 2001
May 27, 2015
August 1, 2007
May 14, 2004
August 16, 2001
77-91
122-127
29-33
69-71
13-17
44-49
RR No. 17-2002
October 16, 2002
90-95
17
Percentage Tax/ Expanding the Coverage of Taxpayers Required to

File Tax Returns and Pay taxes
Percentage Tax/ Filing and Payment System (eFPS)
Percentage Tax/ Filing/Issuances of Certain BIR Tax Returns/Forms
Percentage Tax/ Fiscal Incentives Review Board to the Millenium
Percentage Tax/ General Professional Partnership, Services
Percentage Tax/ General Professional Partnerships
Percentage Tax/ Imposing Advance Business Tax (Value Added
Tax or Percentage Tax) Payments on Sugar and for Other Related
Purposes
Percentage Tax/ Improved Voluntary Assessment Program (IVAP)
for Taxable Year 2005
Percentage Tax/ Large Taxpayers and Prescribing the Coverage and
Criteria for determining Large Taxpayers
Percentage Tax/ Non-Electronic Filing and Payment System (NoneFPS)
Percentage Tax/ Non-governmental Organizational (NGOs) and
Percentage Tax/ Preservation of Books of Accounts and Other
Accounting Records
Percentage Tax/ Primary Registration, its Updates and Cancellation
Percentage Tax/ Privilege Store
Percentage Tax/ Sale, Exchange or Other Disposition of Real
Property
Percentage Tax/ Sales of Goods and Services Subject to the 3%
Percentage Tax
Percentage Tax/ Tax Treatment of Sale of Jewelry, Gold and Other
Metallic Minerals
Percentage Tax/ Transport of Naturally Grown and Planted Timber
Products
RR No. 1-2013
January 23, 2013
1-8
RR No. 5-2004
RR No. 4-2002
RR No. 12-2010
May 14, 2004

April 5, 2002
November 18, 2010
13-17
19-23
75-81
RR No. 11-2003
RR No. 1-2003
RR No. 6-2015
March 4, 2003
January 7, 2003
March 31, 2015
63-65
1-3
17-21
RR No. 18-2006
November 14, 2006
171-183
RR No. 17-2010
December 14, 2010
116-126
RR No. 6-2014
September 8,2014
53-56
RR No. 14-2007
December 12, 2007
87-90
RR No. 17-2013
September 27, 2013
106-109
RR No.11-2008
RR No. 16-2003
RR No. 17-2003
September 24, 2008

April 29, 2003
May 6, 2003
127-153
96-102
103-114
RR No. 14-2003
April 3, 2003
77-94
RR No. 5-2013
April 22, 2013
43-49
RR No. 13-2007
December 5, 2007
83-86
18
Percentage Tax/ Voluntary Assessment and Abatement Program

(VAAP)
Percentage Tax/ Voluntary Assessment Program (VAP)
Percentage Tax/ Voluntary Assessment Program (VAP)
(VAAP)
(VAAP)
(VAAP)
Estate Tax/ Electronic Filing of Tax Returns and Payments of Taxes
Estate Tax/ Non-Electronic Filing and Payment System (Non-eFPS)
Estate Tax/ Primary Registration, its Updates and Cancellation
Estate Tax/ Tax Treatment of Sale of Jewelry, Gold and Other
Metallic Minerals
Estate Tax/ Voluntary Assessment Program (VAP)
Estate Tax/ Voluntary Assessment Program (VAP)
Estate Tax/ Voluntary Assessment Program (EVAP) for Taxable
Year 2004 and Prior Years
Donors Tax/ Electronic Filing of Tax Returns and Payments of
Taxes
Donors Tax/ Non-Electronic Filing and Payment System (NoneFPS)
Donors Tax/ Primary Registration, its Updates and Cancellation
Donors Tax/ Tax Treatment of Sale of Jewelry, Gold and Other
Metallic Minerals
Donors Tax/ Voluntary Assessment Program (EVAP) for Taxable
Year 2004 and Prior Years
Documentary Stamp Tax/ Cooperative Code of the Philippines
Documentary Stamp Tax/ Documents and Facilities Evidencing
Taxable Transactions
RR No. 28-2002
December 20, 2002
129-135
RR No. 10-2001
RR No. 8-2001
RR No. 17-2002
September 10, 2001

August 1, 2001
October 16, 2002
50-55
34-43
90-95
RR No. 18-2002
November 15, 2002
96-100
RR No. 23-2002
December 2, 2002
109-112
RR No. 9-2001
RR No. 6-2014
RR No.11-2008
RR No. 5-2013
August 16, 2001

September 8,2014
September 24, 2008
April 22, 2013
44-49
53-56
127-153
43-49
RR No. 8-2001
RR No. 10-2001
RR No. 18-2005
August 1, 2001
September 10, 2001
November 11,2005
34-43
50-55
162-170
RR No. 9-2001
August 16, 2001
44-49
RR No. 6-2014
September 8,2014
53-56
RR No.11-2008
RR No. 5-2013
September 24, 2008

April 22, 2013
127-153
43-49
RR No. 18-2005
November 11,2005
162-170
RR No. 20-2001
RR No. 15-2001
November 28, 2001

October 30, 2001
122-127
83-87
19
Documentary Stamp Tax/ Electronic Documentary Stamp Tax

System
Documentary Stamp Tax/ Electronic Filing and Payment System
(EFPS)
Documentary Stamp Tax/ Electronic Filing of Tax Returns and
Payments of Taxes
Documentary Stamp Tax/ Expanded Voluntary Assessment and
Abatement Program (VAAP)
Documentary Stamp Tax/ Expanding the Coverage of Taxpayers
Required to File Tax Returns and Pay taxes
Documentary Stamp Tax/ Filing and Payment System (eFPS)
Documentary Stamp Tax/ Improved Voluntary Assessment
Program (IVAP) for Taxable Year 2005
Documentary Stamp Tax/ Large Taxpayers and Prescribing the
Coverage and Criteria for determining Large Taxpayers
Documentary Stamp Tax/ Non-Electronic Filing and Payment
System (Non-eFPS)
Documentary Stamp Tax/ Non-governmental Organizational
(NGOs) and Cooperatives Engaged in Microfinance Activities
Documentary Stamp Tax/ Non-Redemption of Properties Sold
During Involuntary Sales
Documentary Stamp Tax/ Onerous Transfer of Real Properties
Owned by Taxpayers classified as Large Taxpayers
Documentary Stamp Tax/ Primary Registration, its Updates and
Cancellation
Documentary Stamp Tax/ Proper Tax Treatment of Interest Income
Earnings on Financial Instruments and Other Related Transactions
Documentary Stamp Tax/ Real Estate Investment Trust Act of
2009
Documentary Stamp Tax/ Renumbering of Sections Under Title
VII
Documentary Stamp Tax/ Tax Exemptions and Privileges Granted
RR No. 7-2009
October 2, 2009
27-31
RR No. 5-2004
May 14, 2004
13-17
RR No. 9-2001
August 16, 2001
44-49
RR No. 17-2002
October 16, 2002
90-95
RR No. 1-2013
January 23, 2013
1-8
RR No. 5-2004
RR No. 18-2006
May 14, 2004

November 14, 2006
13-17
171-183
RR No. 17-2010
December 14, 2010
116-126
RR No. 6-2014
September 8,2014
53-56
RR No. 14-2007
December 12, 2007
87-90
RR No. 9-2012
June 1, 2012
52-53
RR No. 4-2008
April 17, 2008
43-48
RR No.11-2008
September 24, 2008
127-153
RR No. 14-2012
November 7, 2012
62-68
RR No. 13-2011
July 25, 2011
40-58
RR No. 13-2004
December 29, 2004
91-104
RR No. 6-2004
May 14, 2004
18-35
20
under Republic Act No. 9182 The Special Purpose Vehicle (SPV)
Act of 2002
Documentary Stamp Tax/ Tax Subsidy Granted under Sec. 17(c) of
Documentary Stamp Tax/ Tax Treatment of Sale of Jewelry, Gold
and Other Metallic Minerals
Documentary Stamp Tax/ Transfer or Exchange of Real Property
of Large Taxpayers to the Place where the Property is Located
Documentary Stamp Tax/ Voluntary Assessment and Abatement
Program (VAAP)
Documentary Stamp Tax/ Voluntary Assessment Program (VAP)
Documentary Stamp Tax/ Voluntary Assessment Program (VAP)
Program (VAAP)
V Documentary Stamp Tax/ Voluntary Assessment and Abatement
Program (VAAP)
Program (VAAP)
Documentary Stamp Tax/ Voluntary Assessment Program (EVAP)
for Taxable Year 2004 and Prior Years
Accrued Penalties/ Voluntary Assessment and Abatement Program
(VAAP)
Accrued Penalties/ Voluntary Assessment and Abatement Program
(VAAP)
Topic Only
th
13 month Pay as Exclusions from Gross Income

Abatement of Penalties/Surcharges and Interest on
Disputed/Litigated Assessments
Abatement of Surcharges and Compromise Penalties in relation of
Filing Tax Returns and Payment of taxes under Certain Conditions
Abatement of Surcharges in Relation to the Filing of Amended Tax
RR No. 6-2010
July 12, 2010
25-29
RR No. 5-2013
April 22, 2013
43-49
RR No. 5-2009
May 13, 2009
16-20
RR No. 28-2002
December 20, 2002
129-135
RR No. 10-2001
RR No. 8-2001
RR No. 17-2002
September 10, 2001

August 1, 2001
October 16, 2002
50-55
34-43
90-95
RR No. 18-2002
November 15, 2002
96-100
RR No. 23-2002
December 2, 2002
109-112
RR No. 18-2005
November 11,2005
162-170
RR No. 28-2002
December 20, 2002
129-135
RR No. 23-2002
December 2, 2002
109-112
No. of Issuances
Date of Issuances
RR No. 3-2015
RR No. 15-2007
March 13, 2015

December 28, 2007
10-11
91-96
RR No. 9-2010
September 13, 2010
44-53
RR No. 15-2005
July 7, 2005
95-97
Volume
Page No.
21
Returns Filed under Certain Conditions

Abatement of Surcharges, Interests and Compromise Penalties
Abatement of Surcharges, Interests and Compromise Penalties
Abatement or Cancellation of Internal Revenue Tax Liabilities
Abatement or Cancellation of Internal Revenue Tax Liabilities
Accreditation of Printers
Accreditation of Tax Practitioners/Agents
Accreditation of Tax Agents
Accreditation of Tax Practitioners /Agents
Accreditation of Tax Practitioners/Agents
Accreditation, Registration and Use of Cash Register Machines
(CRM
Accreditation, Registration, and Use of Taximeter Issuing Receipts
(TIR) Systems
Additional Income Payments to be subjected to Withholding Tax
Adopt a School Act of 1998
Advance Payment of VAT on Sale of Refined Sugar RR No. 89, and
Other Purposes
Advance Payment of VAT on the Sale of Flour
Affixture of Internal Revenue Stamps on Imported and Locally
Manufactured Cigarettes
Affixture of Internal Revenue Stamps on Imported and Locally
Manufactured Cigarettes
Alcohol Products, Cigars and Cigarettes
Alphabetical List of Employees/ Payees in Diskette Forms
Amended Consolidated Revenue Regulations on Primary
Registration, Updates, and Cancellation
Amended Use of Non-Thermal Paper for all Cash Register Machines
(CRMs)
Amended Use of Non-Thermal Paper for all Cash Register Machines
RR No. 8-2013
RR No. 7-2013
RR No. 4-2012
RR No. 13-2001
RR No. 15-2012
RR No. 4-2010
RR No. 1-2001
RR No. 14-2010
RR No. 11-2006
RR No. 11-2004
May 10, 2013

April 29, 2013
March 28, 2012
October 10, 2001
December 5, 2012
February 26, 2010
March 5, 2001
December 10, 2010
July 21, 2006
December 21, 2004
62-63
52-61
11-13
69-74
69-74
10-18
1
95-99
128-141
57-75
RR No. 17-2006
October 20, 2006
169-170
RR No. 14-2002
RR No. 10-2003
RR No. 29-2002
September 13, 2002

March 4, 2003
December 20, 2002
65-74
58-62
136-144
RR No. 29-2003
RR No. 9-2015
December 1, 2003
September 2, 2015
179-181
34-35
RR No. 7-2014
September 8, 2014
57-66
RR No. 9-2003
RR No. 3-2002
RR No. 7-2012
February 26, 2003

March 27, 2002
April 2, 2012
51-57
8-18
19-49
RR No. 14-2015
November 9, 2015
45
RR No. 12-2015
October 7, 2015
41
22
(CRMs)
Amendment for Application of Change in Accounting Period
Amendment in Consolidated Value-Added Tax Regulations of 2005
Amendment of Revised RR 23-2003 Summary of Net Retail Price
Determination for Alcohol Products
Amendment on Transactions Exempt from VAT
Application for Change in Accounting Period
Application for Revalidation of Issued Permits to Establishments
Armed Forces of the Philippine Commissary and Exchange Service
(AFPCES)
Armed Forces of the Philippines Commissary and Exchange Service
(AFPCES)
Authority to Print (ATP)
Authorized Agent Banks (AABs)
Authorized Agents Banks
Automobiles
Automobiles
Bank borrowers and Co-makers
Bases Conversion and Development Authority (BCDA) for the Subic
Clark Tarlac Expressway Project
Bases Conversion Development Authority for the Subic- ClarkTarlac Expressway Project
Binding Effect of Rulings Issued Prior to Tax Reform Act of 1997
Bioethanol-Blended Gasoline (E-Gasoline)
Burley and Native Tobacco
Cash Register Machines (CRMs) and Point of Sales Machines (POS)
Certificate Value-Added Tax Withheld at Source
Community Mortgage Program (CMP) Urban Development and
Housing Act of 1992
Compensation Income and Other Concerns
Compromise Settlement of Inter Revenue Tax Liabilities
RR No. 9-2011
RR No. 10-2011
RR No. 8-2011
June 29, 2011

July 7, 2011
June 21, 2011
29-31
32-33
26-28
RR No. 1-2005
RR No. 3-2011
RR No. 11-2002
RR No. 31-2003
February 11, 2005

March 7, 2011
August 8, 2002
December 18, 2003
1-4
RR No. 13-2002
September 13, 2002
61-64
RR No. 18-2012
RR No. 2-2008
RR No. 16-2002
RR No. 19-2003
RR No. 4-2003
RR No. 4-2005
RR No. 17-2005
December 28, 2012

February 29, 2008
October, 14, 2002
June 9, 2003
January 30, 2003
February 17, 2005
October 19, 2005
91-95
12-26
83-88
116
29-35
11-16
153-161
RR No. 5-2006
March 30, 2006
72
RR No. 5-2012
RR No. 8-2006
RR No. 15-2008
RR No. 5-2005
RR No. 28-2003
RR No. 17-2001
April 2, 2012
July 10, 2006
December 10, 2008
February 17, 2005
November 20, 2003
November 14, 2001
14
82-102
169-170
17-24
177-178
91-97
RR No. 10-2008
RR No. 30-2002
September 24, 2008

December 26, 2002
84-126
145-152
4-5
54-55
192-196
23
Compromise Settlement of Inter Revenue Tax Liabilities

Compromise Settlement of Internal Revenue Tax Liabilities
Consolidate VAT Regulations of 2005
Consolidate VAT Regulations of 2005
Consolidated Value-Added Tax Regulations of 2005
Consolidated Value-Added Tax Regulations of 2005
Cooperative Code of the Philippines
Criteria in the Determination of Top 20,000 Private Corporations
De Minimis Benefits
De Minimis Benefits
De Minimis Benefits
De Minimis Benefits and Fringe Benefits
Deductibility of Depreciation Expenses to Purchase of Vehicles
Definition of Raw Sugar
Definition of Raw Cane Sugar
Definition of Gross Receipts for Common Carriers Tax for
International Carriers
Definition of Raw Sugar and Raw Cane Sugar
Determinability of Real Property
Documents and Facilities Evidencing Taxable Transactions
Domestic Carriers and Keepers of Garages
Due Process Requirement Issuance of a Deficiency Tax Assessment
Electronic Book of Accounts and Other Accounting Records
Electronic Documentary Stamp Tax System
Electronic Filing and Payment System (EFPS)
Electronic Filing of Tax Returns and Payments of Taxes
Electronic Linkage with Excise Tax Establishments
Electronic System of the BIR by Taxpayers Mandatory Covered by
RR No. 8-2004
RR No. 7-2001
RR No. 14-2005
RR No. 16-2005
RR No. 2-2007
RR No. 4-2007
RR No. 20-2001
RR No. 6-2009
RR No. 1-2015
RR No. 5-2011
RR No. 5-2008
RR No. 8-2012
RR No. 12-2012
RR No. 13-2013
RR No. 8-2015
RR No. 11-2011
May 21, 2004

August 1, 2001
June 28, 2005
October 19, 2005
January 11, 2007
March 20, 2007
November 28, 2001
July 9, 2009
January 5, 2015
March 16, 2011
April 23, 2008
May 11, 2012
October 12, 2012
September 20, 2013
May 27, 2015
July 20, 2011
40-41
27-33
41-94
98-152
3-4
10-31
122-127
21-26
1-2
19-22
49-51
50-51
57-58
71
29-33
34
RR No. 4-2015
RR No. 7-2003
RR No. 15-2001
RR No. 9-2007
RR No. 18-2013
RR No. 16-2006
RR No. 7-2009
RR No. 5-2004
RR No. 10-2014
RR No. 2-2002
RR No. 10-2012
RR No. 9-2001
RR No. 5-2002
RR No. 5-2015
March 13, 2015

February 11, 2003
October 30, 2001
August 1, 2007
November 28, 2013
October 20, 2006
October 2, 2009
May 14, 2004
December 22, 2014
March 27, 2002
June 1, 2012
August 16, 2001
May 27, 2002
March 17, 2015
12-13
41-48
83-87
69-71
110-128
162-168
27-31
13-17
71-72
4-7
54-54A
44-49
24-27
14-16
24
EFPS or EBIR Forms

Entertainment, Amusement and Recreational Expenses
Exchange of Information Regulations
Exchange of Information Regulations
Exclusion of Doctors and Lawyers in VAT
Exempting Marginal Income Earners from Creditable Withholding
Tax
Exemptions from Withholding Tax on Compensation
Exhibition of Notice at Place of Business
Expanded One-Time Administrative Abatement
Expanded Senior Citizens Act of 2003
Expanded Voluntary Assessment and Abatement Program (VAAP)
Expanding the Coverage of Taxpayers Required to File Tax Returns
and Pay taxes
Expanding the Coverage of Taxpayers Required to File Tax Returns
and Pay taxes
Expanding the eFPS Coverage to Include the TOP 20,000 Private
Corporations
Extended Period to File Income Tax Returns
Extension of time to File Income Tax Returns
Filing and Payment System (eFPS)
Filing and Submission of Hard Copy of the Certificate
Filing of Confidential Information and the Investigation of Cases
Arising Therefrom
Filing of Income Tax Return
Filing of Tax Returns and Payment of Taxes
Filing of Various Tax Returns
RR No. 10-2002
RR No. 10-2010
RR No. 3-2014
RR No. 7-2004
RR No. 1-2004
July 18, 2002

October 6, 2010
February 11, 2014
May 21, 2004
January 20, 2004
49-53
54-57
46
36-39
1-2
RR No. 1-2006
RR No. 7-2005
RR No. 3-2007
RR No. 1-2007
RR No. 4-2006
RR No. 8-2010
RR No. 7-2010
RR No. 11-2015
RR No. 17-2002
RR No. 1-2013
January 5, 2006
April 11, 2005
February 14, 2007
January 11, 2007
February 21, 2006
September 3, 2010
July 20, 2010
September 29, 2015
October 16, 2002
January 23, 2013
1-4
31-32
5-9
1-2
61-71
42-43
30-41
39-40
90-95
1-8
RR No. 10-2007
August 1, 2007
72-73
RR No. 3-2009
March 31, 2009
13-14
RR No. 4-2001
RR No. 15-2003
RR No. 5-2004
RR No. 11-2013
RR No. 16-2010
April 16, 2001

April 16, 2003
May 14, 2004
June 6, 2013
December 10, 2010
8
95
13-17
67-69
103-115
RR No. 2-2011
RR No. 9-2002
RR No. 6-2001
March 2, 2011
July 5, 2002
August 1, 2001
4-5
45-48
10-26
25
Filing/Issuances of Certain BIR Tax Returns/Forms

Financial Statements Acceptable to the BIR
Fiscal Incentives Granted by Government Agencies
Fiscal Incentives Review Board to the Millenium Challenge
Account-Philippines for the Philippine Compact Program
Fixed Income Securities Lending Program of the Philippine
Dealing & Exchange Corporation (PDEx)
Functional Currency other than the Philippine Peso in Financial
Statements
Further Clarifying the Term Managerial and Technical
General Professional Partnership, Services
General Professional Partnerships
General Professional Partnerships
Granting of Outright Exemption
Gross Income Earned Defined
Gross Income Earned Defined
Gross Philippines Billings
Implementation of the Provision on Improperly Accumulated
Earnings Tax
Importation of Automobiles
Imposing Advance Business Tax (Value Added Tax or Percentage
Tax) Payments on Sugar and for Other Related Purposes
Improved Voluntary Assessment Program (IVAP) for Taxable Year
2005
Income Payments made by Political Parties and Candidates of Local
and National Elections
Income Payments made to Suppliers of Agricultural Products
Income Payments on Locally Produced Raw Sugar and Other
Matters
RR No. 4-2002
RR No. 13-2006
RR No. 1-2010
RR No. 12-2010
April 5, 2002
August 31, 2006
January 21, 2010
November 18, 2010
19-23
146
1
75-81
RR No. 5-2007
May 7, 2007
32-44
RR No. 6-2006
May 2, 2006
73-79
RR No. 11-2010
RR No. 11-2003
RR No. 1-2003
RR No. 3-2003
RR No. 3-2008
RR No. 11-2005
RR No. 13-2005
RR No. 15-2002
RR No. 2-2001
October 26, 2010

March 4, 2003
January 7, 2003
January 29, 2003
March 7, 2008
June 23, 2005
June 23, 2005
October 14, 2002
March 9, 2001
58-74
63-65
1-3
26-28
27-42
37-38
39-40
83-88
2-5
RR No. 8-2003
RR No. 13-2003
RR No. 18-2003
RR No. 6-2015
February 19, 2003

March 27, 2003
May 15, 2003
March 31, 2015
49-50
76
115
17-21
RR No. 18-2006
November 14, 2006
171-183
RR No. 8-2009
October 23, 2009
32-33
RR No. 3-2004
RR No. 7-2015
March 12, 2004

March 31, 2015
7-9
22-28
26
Income Tax Exemptions of International Carriers

Inventory List and Inventory Taking of Automobiles
Issuance of Tax Credit Certificates, and the Conditions of their Use,
revalidation and Transfer
Issuance of TIN card and Transfer of Registration
Large Taxpayers and Prescribing the Coverage and Criteria for
determining Large Taxpayers
Late Out-of-District Filing of Tax Returns
Latest Tax Returns as Pre-Condition for Participation
Local and Imported Cigarettes
Local Manufactured Cigarettes
Machine Identification Number (MIN)
Magna Carta for Person with Disability
Maintenance, Retention and Submission of Electronic Records
Manila Electric Company (MERALCO) Refund
Manually Printed Receipts or Sales/Commercial Invoices
Meter deposits by MERALCO
Minimum Corporate Income Tax (MCIT) Imposed on Domestic
Corporations and Resident Foreign Corporations
National Government Agencies (NGAs) and in the National
Collections from Taxpayers other than NGAs
Net Operations Loss Carry-Over (NOLCO) as a Deduction from
Gross Income
New Brands of Cigarettes and Variants
New Income Tax Forms
New Income Tax Forms
No Audit Program (NAP)
Non-Electronic Filing and Payment System (Non-eFPS)
RR No. 15-2013
RR No. 21-2003
RR No. 14-2011
September 20, 2013

July 18, 2003
July 29, 2011
77-91
121-122
59
RR No. 5-2010
RR No. 17-2010
May 28, 2010

December 14, 2010
19-24
116-126
RR No. 13-2010
RR No. 3-2005
RR No. 8-2014
RR No. 9-2014
RR No. 4-2013
RR No. 1-2009
RR No. 9-2009
RR No. 8-2005
RR No. 26-2003
RR No. 2-2009
RR No. 12-2007
December 10, 2010

February 17, 2005
October 16, 2014
November 5, 2014
March 1, 2013
February 17, 2009
December 29, 2009
May 10, 2005
October 7, 2003
February 26, 2009
October 17, 2007
83-94
5-10
67-68
69-70
36-42
1-7
34-45
33-36
169-174
8-12
76-82
RR No. 5-2003
February 4, 2003
36-39
RR No. 14-2001
October 10, 2001
74-82
RR No. 22-2003
RR No. 19-2011
RR No. 2-2014
RR No. 14-2006
RR No. 9-2006
RR No. 7-2006
RR No. 6-2005
RR No. 6-2014
August 13, 2003

December 9, 2011
February 3, 2014
September 1, 2006
July 11, 2006
June 16, 2006
March 7, 2005
September 8,2014
123-124
79-96
3-45
147-156
103-107
80-81
25-30
53-56
27
Non-governmental Organizational (NGOs) and Cooperatives

Engaged in Microfinance Activities
Non-Redemption of Properties Sold During Involuntary Sales
Non-Resident Citizens, Over Seas Contract Workers (OCWs) and
Seamen
One Time Administrative Abatement of all Penalties/Surcharges and
Interest on Delinquent Accounts and Assessments
Onerous Transfer of Real Properties Owned by Taxpayers classified
as Large Taxpayers
Optional Standard Deduction (OSD)
Optional Standard Deduction (OSD)
Overseas Contract Worker (OCW) or Overseas Filipino Worker
(OFW)
Overseas Contract Worker (OWC) or Overseas Filipino Worker
(OFW)
Permit to Establishment
Personal Equity and Retirement Account (PERA) Act of 2008
Philippine Health Insurance Corporation (Philhealth) and Department
of Health (DOH)
Political Parties and Candidates of Local and National Elections
Preparation and Submission of Financial Statements
Preparation and Submission of Financial Statements accompanying
the Tax Returns
Preparation and submission of Financial Statements Accompanying
the Tax Returns
Preservation of Books of Accounts and Other Accounting Records
Preservation of Books, Accounts and Other Accounting Records
Primary Registration, its Updates and Cancellation
Private Retirement Benefit Plan Regulations
Privilege Store
Professional fees paid to Medical Practitioners
RR No. 14-2007
December 12, 2007
87-90
RR No. 9-2012
RR No. 5-2001
June 1, 2012
August 1, 2001
52-53
9
RR No. 15-2006
September 27, 2006
157-161
RR No. 4-2008
April 17, 2008
43-48
RR No.16-2008
RR No. 2-2010
RR No. 11-2012
December 18, 2008

February 24, 2010
August 17, 2012
171-178
2-6
55-56
RR No. 1-2011
February 24, 2011
1-3
RR No. 7-2002
RR No. 17-2011
RR No. 4-2009
June 24, 2002

October 28, 2011
May 6, 2009
28A-30
65-77
15
RR No. 8-2009
RR No. 15-2010
RR No. 7-2007
October 23, 2009

December 10, 2010
August 1, 2007
32-33
100-102
64-66
RR No. 21-2002
November 26, 2002
105-106
RR No. 17-2013
RR No. 5-2014
RR No.11-2008
RR No. 11-2001
RR No. 16-2003
RR No. 14-2013
September 27, 2013

July 30, 2014
September 24, 2008
September 10, 2001
April 29, 2003
September 20, 2013
106-109
49-52
127-153
56-57
96-102
72-76
28
Proper Allocation of Cost and Expenses amongst Income Earnings of

Banks and Other Financial Institutions for Income Tax Reporting
Purposes
Proper Tax Treatment of Interest Income Earnings on Financial
Instruments and Other Related Transactions
Properly Stamped Unused Non-VAT Invoices or Receipts
Public Elementary and Secondary School Teachers
Purchase of Goods and Services as Campaign Expenditures
Re- Gross Receipts Tax on Banks and Non-Bank Financial
Intermediaries
Re- Gross Receipts Tax on other Non-Bank Financial Intermediaries
Real Estate Investment Trust Act of 2009
Real Estate Service Practitioners
Register/Recording of Transfer of Real Properties with the Register
of Deeds/Assessors
Re-Imposing the Gross Receipts Tax on Banks and Non-Bank
Financial Intermediaries and Amending Pawnshops
Renumbering of Sections Under Title VII
Reportorial Requirement for Establishments Leasing or Renting Out
Spaces for Commercial Activities
Reportorial Requirement for Establishments Leasing or Renting Out
Spaces for Commercial Activities
Requirements for Deductibility of Bad Debts from Gross Income
Requirements for Deductibility of Certain Income Payments
Resale of Real Estate Taken for Taxes under Section 216 of the
National Internal Revenue Code of 1997
Review and Evaluation of the VAAP Availment which shall likewise
Apply to Unprocessed VAP Availment
Revised Tax Rates on Alcohol and Tobacco Products
RR No. 4-2011
March 15, 2011
16-18
RR No. 14-2012
November 7, 2012
62-68
RR No. 27-2003
RR No. 3-2001
RR No. 10-2009
RR No. 9-2004
October 9, 2003
April 16, 2001
December 23, 2009
June 25, 2004
175-176
6-7
46-47
42-54
RR No. 10-2004
RR No. 13-2011
RR No. 10-2013
RR No. 24-2002
November 23, 2004

July 25, 2011
June 6, 2013
December 16, 2002
55-56
40-58
65-66
113-120
RR No. 10-2004
November 23, 2004
55-56
RR No. 13-2004
RR No. 12-2011
December 29, 2004

July 25, 2011
91-104
35-39
RR No. 12-2011
July 25, 2011
35-39
RR No. 25-2002
RR No. 12-2013
RR No. 22-2002
December 16,2002
July 12, 2013
November 29, 2002
121-122
70
107-112
RR No. 6-2003
February 10, 2003
40
RR No. 17-2012
RR No. 3-2006
RR No. 12-2004
December 26, 2012

January 5, 2006
December 2s9, 2004
79-90
17-60
76-90
29
Revocation of Incentives and Benefits of Taxpayers
RR No. 6-2002
June 5, 2002
28
Rules on Taxation of Sale, Barter, Exchange

Sale of Gold and Other Metallic Minerals to Bangko Sentral ng
Pilipinas
Sale of Refined Sugar
Sale of Refined Sugar,
Sale of Residential Lot, Sale of House and Lot, Lease of Residential
Unit
Sale to the Bangko Sentral ng Pilipinas of Gold and Other Metallic
Sale, Exchange or Other Disposition of Real Property
Sale, Exchange or Other Disposition of Real Property
Sale, Importation or Lease of Passenger of Cargo Vessels and
Aircraft
Sales of Goods and Services Subject to the 3% Percentage Tax
Service fees of Professionals
Services of Banks, Non-bank Financial Intermediaries and Finance
Companies
Services of Banks, on-Bank Financial Intermediaries and Finance
Companies
Special Economic Zone Act of 1995
Staggered Filling of Returns of Taxpayers Enrolled Electronic Filling
and Payment System (EFPS) based on Industry Classification
Submission of Copies of BIR Form Nos. 2307 and 2316
Submission of the Statement of Management Responsibility
Submisssion of Quarterly Summary List of Sales
Substituted Filing of Income Tax Return of Employees Receiving
Purely Compensation Income
Summary Alphalist of Withholding Agents
RR No. 6-2008
RR No. 6-2012
May 2, 2008
April 2, 2012
52-71
15-18
RR No. 11-2007
RR No. 13-2008
RR No. 6-2007
RR No. 2-2004
RR No. 3-2012
August 28, 2007

October 6, 2008
May 9, 2007
February 26, 2004
February 20, 2012
76-82
156-164
45-63
3-6
8-10
RR No. 7-2008
RR No. 17-2003
RR No. 30-2003
RR No. 15-2015
May 2, 2008
May 6, 2003
December 15, 2003
December 28, 2015
72-77
103-114
182-191
46-48
RR No. 14-2003
RR No. 4-2014
RR No. 12-2003
April 3, 2003
March 20, 2014
March 11, 2003
77-94
47-48
66-75
RR No. 20-2003
June 27, 2003
117-120
RR No. 27-2002
RR No. 26-2002
December 19, 2002

December 19, 2002
127-128
123-126
RR No. 2-2015
RR No. 3-2010
RR No. 1-2012
RR No. 19-2002
March 5, 2015
February 26, 2010
February 20, 2012
November 25, 2002
3-9
7-9
1-2
101-102
RR No. 2-2006
January 5, 2006
5-16
30
Suspension of the Implementation of Revenue Regulations No. 22011

Talent Fees, and for Other Purposes
Tax Exemptions and Privileges Granted under Republic Act No.
9182 The Special Purpose Vehicle (SPV) Act of 2002
Tax Fiscal Incentives Review Board (FIRB) to the Philippine
National Police Service Store System (PNPSSS)
Tax Petroleum Products Imported into the Philippines
Tax Subsidy Granted under Sec. 17(c) of Philippine Deposit
Insurance Corporation (PDIC) Charter
Tax Treatment of Campaign and Contributions and Expenditures
Tax Treatment of Income Earned from Unregistered Activities
Tax Treatment of Sale of Jewelry, Gold and Other Metallic Minerals
Tax Treatment of Sales, Barters, Exchange
Tax Treatment of Securities Borrowing and Lending Transactions
Tax Treatment of Securities Borrowing and Lending Transactions
Taxation of Privilege Store
Taxation of Privilege Stores and Imposing New Rules
Taxation of Sale, Barter, Exchange or Other Disposition of Shares of
Stock Held as Capital Assets
Tax-Free Exchange of Property for Shares
Temporarily defers Bases Conversion and Development Authority
for the Subic Clark Tarlac Expressway Project
Time of Filing of Quarterly VAT Returns,
Top 10,000 Private Corporations to Top 20,000 Private Corporations
Transfer or Exchange of Real Property of Large Taxpayers to the
Place where the Property is Located
Transport of Naturally Grown and Planted Timber Products
Unprocessed Voluntary Assessment Program (VAP) Availment
Use of Electronic Official Register Books for Manufacturers of
Tobacco Products and Regulated Raw Materials
RR No. 6-2011
March 16, 2011
23
RR No. 12-2001
RR No. 6-2004
September 10, 2001

May 14, 2004
57-68
18-35
RR No. 12-2006
July 21, 2006
142-145
RR No. 2-2002
RR No. 6-2010
February 20, 2012

July 12, 2010
3-7
25-29
RR No. 7-2011
RR No. 20-2002
RR No. 5-2013
RR No. 16-2012
RR No.1-2008
RR No. 10-2006
RR No. 24-2003
RR No. 16-2013
RR No. 6-2013
June 14, 2011

November 25, 2002
April 22, 2013
December 7, 2012
February 5, 2008
July 17, 2006
August 29, 2003
September 25, 2013
April 22, 2013
24-25
103-104
43-49
75-78
1-11
108-127
142-146
92-105
50-51
RR No. 18-2001
RR No. 19-2005
November 14, 2001

November 15, 2005
98-104
171
RR No. 8 2002
RR No. 14-2008
RR No. 5-2009
June 24, 2002

December 8, 2008
May 13, 2009
31-44
165-168
16-20
RR No. 13-2007
RR No. 6-2003
RR No. 3-2013
December 5, 2007
February 10, 2003
February 14, 2013
83-86
40
32-35
31
Use of New Excise Tax Return Forms

Use of Non-Thermal Paper for all Cash Register Machines(CRMs)
VAAP Availment which shall likewise Apply to Unprocessed VAP
Availment
VAT treatment on Sale of Adjacent Residential Lots
Virginia-Type Cigarettes
Virginia-Type Cigarettes
Voluntary Assessment and Abatement Program (VAAP)
Voluntary Assessment Program (VAP)
Voluntary Assessment Program (VAP)
Voluntary Assessment and Abatement Program (VAAP) for Tax
Payers with Undeclared Sales/ Receipts
Voluntary Assessment Program (EVAP) for Taxable Year 2004 and
Prior Years
Voluntary Assessment Program (VAP)/ Extension to Avail
Voluntary Assessment Program (VAP)/Flexible Manner of Payment
RR No. 1-2002
RR No. 10-2015
RR No. 6-2003
March 27, 2002

September 21, 2015
February 10, 2003
1-3
36-38
40
RR No. 13-2012
RR No. 9-2008
RR No. 12-2008
RR No. 28-2002
RR No. 10-2001
RR No. 8-2001
RR No. 23-2002
RR No. 17-2002
RR No. 18-2002
RR No. 12-2002
October 12, 2012

September 12, 2008
September 25, 2008
December 20, 2002
September 10, 2001
August 1, 2001
December 2, 2002
October 16, 2002
November 15, 2002
September 12, 2002
59-61
83
154-155
129-135
50-55
34-43
109-112
90-95
96-100
56-60
RR No. 18-2005
November 11,2005
162-170
RR No. 21-2001
RR No. 16-2001
December 19, 2001

October 30, 2001
128
88-89
32

Income Tax Final

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Income Tax Final

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Index of

Income Tax/ Abatement of Penalties/Surcharges and Interest on

December 28, 2007

September 13, 2010

May 10, 2013

February 17, 2005

September 24, 2008

February 11, 2003

July 18, 2002

April 16, 2001

Income Tax/ Filing and Payment System (eFPS)

May 14, 2004

October 26, 2010

June 23, 2005

September 20, 2013

October 10, 2001

December 12, 2007

Cooperatives Engaged in Microfinance Activities

September 27, 2006

February 24, 2010

February 24, 2011

November 26, 2002

September 24, 2008

April 16, 2001

July 25, 2011

Income Tax/ Submission of the Statement of Management

February 26, 2010

November 25, 2002

May 14, 2004

July 12, 2010

June 14, 2011

November 25, 2002

April 22, 2013

September 25, 2013

November 15, 2002

September 12, 2002

December 20, 2002

Value-Added Tax/ Amended Consolidated Revenue Regulations on

February 11, 2005

December 18, 2003

September 13, 2002

October 19, 2005

November 20, 2003

March 20, 2007

November 28, 2001

September 20, 2013

May 21, 2004

Value-Added Tax/ Expanded Voluntary Assessment and Abatement

October 16, 2002

January 23, 2013

May 14, 2004

November 18, 2010

June 25, 2004

November 23, 2004

March 31, 2015

November 14, 2006

September 20, 2013

August 13, 2003

December 12, 2007

August 17, 2012

February 24, 2011

December 10, 2010

September 24, 2008

April 29, 2003